Vapor Taxes - WA
Washington State - Excise Tax:
Subject to Tax
- State-wide excise tax on E-liquid with or without Nicotine. (Excise tax of 0.09 per ml on all eliquid with or without nicotine (no tax on hardware unless it contains eliquid)
Not Subject to Tax
- Personal Vaporizers (e-cigs) unless they contain eliquid at the time of sale. (We do not sell any devices prefilled with e-liquid)
Summary: The nicotine products tax imposed in Washington applies to any product that contains Eliquid (whether or not it contains nicotine). The state also taxes E-Cig devices when containing eliquid.
Information is current as of: June 08, 2021 If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com
*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***
DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context. For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above. If you are aware of a change or error in this information, please contact us.)
Vapor product means “any noncombustible product that may contain nicotine and that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, that can be used to produce vapor or aerosol from a solution or other substance [including] electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device and any vapor cartridge or other container that may contain nicotine in a solution or other form that is intended to be used with or in [such a device].”
Closed system nicotine container means “a sealed, prefilled, and disposable container of nicotine in a solution or other form in which such container is inserted directly into an electronic cigarette, electronic nicotine delivery system, or other similar product, if the nicotine in the container is inaccessible through customary or reasonably foreseeable handling or use, including reasonably foreseeable ingestion or other contact by children.”
Liquid nicotine container means “a package from which nicotine in a solution or other form is accessible through normal and foreseeable use by a consumer and that is used to hold soluble nicotine in any concentration [excepting] closed system nicotine containers.”
Vapor product means “any noncombustible product containing a solution or other consumable substance, regardless of whether it contains nicotine, which employs a mechanical heating element, battery, or electronic circuit regardless of shape or size that can be used to produce vapor from the solution or other substance, including an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device. The term also includes any cartridge or other container of liquid nicotine, solution, or other consumable substance, regardless of whether it contains nicotine, that is intended to be used with or in a device that can be used to deliver aerosolized or vaporized nicotine to a person inhaling from the device and is sold for such purpose.”
Accessible container means a container “that is intended to be opened.”
Is there a state excise or special tax (non-sales tax) placed on e-cigarettes?
Vapor products taxed at rate of $0.27 per milliliter of solution.
Accessible container of solution greater than 5 milliliters subject to tax of $0.09 per milliliter of solution…”